"RMD ledger: distinguish the obligation from the account paying it","","","","","","",""
"A hypothetical age-73 owner uses the Uniform Lifetime Table and has two Traditional IRAs and one former-employer 401(k). Example gross payments illustrate permitted IRA aggregation; they are not your required amounts.","","","","","","",""
"Account label","Account type","Prior December 31 value","Illustrated divisor","Illustrated annual RMD","Payment group","Illustrated gross payment","Your actual amount and confirmation"
"Hypothetical IRA A","Owner Traditional IRA","$100,000","26.5","$3,773.58","Owner IRA group","$11,320.75",""
"Hypothetical IRA B","Owner Traditional IRA","$200,000","26.5","$7,547.17","Owner IRA group","$0; the IRA group payment is made from IRA A",""
"Hypothetical plan C","Former-employer 401(k)","$150,000","26.5","$5,660.38","Separate 401(k) obligation","$5,660.38 from plan C",""
"Your account 1","","","","","","",""
"Your account 2","","","","","","",""
"Your account 3","","","","","","",""
"Note: Using unrounded intermediate amounts, the two IRA requirements total approximately $11,320.75; the 401(k) requirement is approximately $5,660.38. Displayed amounts are rounded to cents for this illustration; reconcile the final amounts and rounding with the applicable instructions.","","","","","","",""
"Note: The owner generally calculates each IRA amount first, then can satisfy the combined owner-IRA requirement from one or more of those IRAs. Taking the 401(k) amount from an IRA does not satisfy that plan’s obligation.","","","","","","",""
"Note: This example assumes the Uniform Lifetime Table applies. A sole spouse beneficiary more than ten years younger, inherited accounts, 403(b) arrangements, first-year timing and other special facts require separate treatment.","","","","","","",""
"Note: Track gross distributions separately from withholding and net deposits. Record which year each payment satisfies. Excess distributions generally do not create a next-year RMD credit.","","","","","","",""